v3.26.1
INCOME TAXES
 12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
INCOME TAXES

5. INCOME TAXES

 

For the years ended December 31, 2025 and 2024, the income (loss) before income taxes was comprised of the following:

 

    For the year ended December 31, 2025   For the year ended December 31, 2024
Tax jurisdictions from:            
- United States   $ (37,396)   $ (26,585)
             
Loss before income tax   $ (37,396)   $ (26,585)

 

The provision for income taxes consisted of the following:

 

    For the year ended December 31, 2025   For the year ended December 31, 2024  
Current:   $     $    
- United States     -     -  
               
Deferred:              
- United States     -     -  
               
Income tax expense   $ -   $ -  

 

The Company is registered in the State of Nevada and is subject to the tax laws of the United States of America. The United States income tax rate is 21%. As of December 31, 2025, the Company has a United States net operating loss carryforward of $92,224 which can be carried forward to offset future taxable income. Based on management’s present assessment, the Company has not yet determined it to be more likely than not that a deferred tax asset of $19,367 attributable to the future utilization of the $19,367 net operating loss carryforward will be realized. Accordingly, the Company has recorded a 100% valuation allowance against the deferred tax assets as of December 31, 2025.

 

As of December 31, 2025 and 2024, deferred tax assets consist of:

 

      As of December 31, 2025       As of December 31, 2024  
Deferred tax assets:                
Net operating loss carryforwards                
- United States of America   $ 19,367     $ 11,514  
                 
Less: valuation allowance      (19,367 )      (11,514 ) 
Deferred tax assets   $ -     $ -  

 

All tax periods are subject to examination by taxing authorities.

 

Current United States income tax laws limit the amount of loss available to be offset against future taxable income when a substantial change in ownership occurs. Therefore, the amount available to offset future taxable income may be limited.

 

The Company has had no tax positions since inception.